Taxes and Investment in Skills

IMHE General Conference 2012

Tuesday 18 September, 16h30-17h30

Room number 7, OECD Conference Centre

Taxes can significantly influence the financial return to human capital. This session discusses policy issues and makes recommendations regarding the tax treatment of investments by individuals and employers in post-compulsory education and lifelong learning. Tax relief for skills investments should aim to balance equity, efficiency and administrative considerations. In this respect, higher education institutions are an important partner for effective tax policy, by supporting the administration of personal income tax relief and ensuring that the incidence of this relief remains with students.